A project will increase sales by R140 000 and cash expenses by R95 000. The project will require an initial investment in assets of R100 000 which will be written off for taxation purposes at 25% per annum. The South African company tax rate is applicable. The project has a useful life of four years. What is the annual wear and tear tax shield?

A R6 650

B R7 000

C R9 800

D R12 600